Summary 

This was an appeal against HMRC's decision to refuse a claim for the repayment of output tax on supplies of food and drink gift hampers, which came packaged in a lidded wicker basket, totalling £425,529 over VAT periods 04/20 to 01/24. The appellant's case was that the lidded wicker baskets in which the items of food and drink came packaged did not constitute separate standard-rated supplies, as HMRC contended, but rather should share the same tax treatment as the food and drink supplies. 

Background 

The appellant was an online retailer of food and drink gift hampers. With one exception, each product was comprised of a curated collection of food and drink items presented in one of four types of containers. The appellant did not retail any of the component items individually. The four types of containers were a